The Effect of Tax Planning, Deferred Tax Expense, and Taxpayer Compliance on Earnings Management in Food and Beverage Companies Listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 Period

Nadia Novianti, Danang Choirul Umam — Sat, 25 Apr 2026 00:00:00 +0000

This study aims to examine the influence of tax planning and deferred tax expense on earnings management in food and beverage companies listed on the Indonesia Stock Exchange. The research is grounded in agency theory and positive accounting theory, which explain managerial incentives in financial reporting decisions. A quantitative approach with an associative design is employed to analyze the relationship between the variables. The data used in this study are secondary data obtained from published financial statements of companies within the selected sector. The sampling technique applied is purposive sampling based on specific criteria to ensure data completeness and consistency. The findings indicate that tax planning has a positive and significant effect on earnings management, suggesting that more effective tax strategies provide greater flexibility for managers to adjust reported earnings. In contrast, deferred tax expense shows a negative and significant effect, implying that it acts as a constraint on managerial discretion in earnings manipulation. These results highlight the dual role of tax-related variables as both enabling and limiting factors in earnings management practices. This study contributes to the literature by providing empirical evidence on the relationship between taxation strategies and financial reporting behavior within a specific industrial context. The findings also offer practical implications for stakeholders to critically evaluate tax-related information as potential indicators of earnings management.

Development of a Construction Service Provider Performance Assessment System as an Instrument for Preventing Project Failure in the Badung Regency Government

I Wayan Gede Putrawan, I Gede Putu Kawiana, I Putu Putra Astawa — Mon, 08 Jun 2026 00:00:00 +0000

The failure of government construction projects characterized by work delays, the imposition of fines, and even contract termination remains a challenge in the implementation of government procurement of goods/services. This study aims to analyze the influence of construction service provider performance on the risk of project failure in Badung Regency and identify the most dominant performance dimensions in shaping service provider performance. The study used a quantitative approach with an explanatory research design. Data were obtained from 140 respondents consisting of Commitment Making Officers (PPK), technical officials, and construction service providers involved in Badung Regency government projects. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results showed that all service provider performance dimensions, namely technical performance, time performance, financial performance, managerial performance, and contractual compliance, had a positive and significant effect on service provider performance. The managerial performance dimension was the most dominant factor with an influence coefficient of 0.365, followed by contractual compliance at 0.241. Service provider performance was proven to have a significant effect on the risk of project failure (b= 0.246; p = 0.024), although its contribution is relatively limited with an R² value of 0.060. This finding indicates that improving service provider performance can be an important instrument in mitigating project risks, but preventing project failure also requires strengthening aspects of planning, governance, supervision, and risk management in an integrated manner. This study recommends the development of a service provider performance assessment system based on historical data as a basis for more accountable procurement decisions that are oriented towards project success.

Jurnal Ekonomi

The Effect of Tax Planning, Deferred Tax Expense, and Taxpayer Compliance on Earnings Management in Food and Beverage Companies Listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 Period

Development of a Construction Service Provider Performance Assessment System as an Instrument for Preventing Project Failure in the Badung Regency Government